ledger and cost accounting systems may not accurately represent branch
profitability due to the skewed nature of a branch’s balance sheet.
A useful profitability report impounds the value of deposit dollars gathered,
the impact of transactions run beyond the branch of account, and other
non-accounting issues. Such reports must also include the proper summary
measures, as bank level statistics such as ROA or EPS may prove inappropriate
for assessing the value of a branch. For similar reasons, ATMs also warrant
different measurements. For more information, see
Bancology Volume 5 .
Bancography for pricing.
For more information, contact us: (205) 254-3255 or email.